Subheading · Chapter 25 · Heading 2520
2520.20: Gypsum; anhydrite; plasters (consisting of calcined gypsum: plasters
Official description Plasters
2520.20 is a six-digit subheading of heading 2520, gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate)…, chapter 25.
What you pay
Importing into UK
Rates by national line · UK Global Tariff
UK lines →- 2520 20 00 00 Plasters Free
Additional duties and import rules
Charges on top of the customs duty, and rules the goods must meet at the border.
Import requirements 2
- Prohibition or restrictionImport prohibition
- Applies to goods from
- North Korea
- Legal act
- S.I. 2019/411
- Import controlRestriction on entry into free circulation
- Applies to goods from
- Ukraine
- Legal act
- S.I. 2022/395
- Documents
- 9009
- 9010
- 9017
Preferential rates by country
| Agreement or scheme | Countries | Rate |
|---|---|---|
| standard rate (no agreement) | — | Free |
| DCTS Comprehensive | Afghanistan, Angola, Bangladesh, Benin and 38 moreAfghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Cambodia, Central African Republic, Chad, Comoros, Congo - Kinshasa, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Liberia, Malawi, Mali, Mauritania, Myanmar (Burma), Nepal, Niger, Rwanda, São Tomé & Príncipe, Senegal, Sierra Leone, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Yemen, Zambia | Free |
| European Union (including code "EU") | Free | |
| CARIFORUM | Antigua & Barbuda, Bahamas, Barbados, Belize and 10 moreAntigua & Barbuda, Bahamas, Barbados, Belize, Dominica, Dominican Republic, Grenada, Guyana, Jamaica, St Kitts & Nevis, St Lucia, St Vincent & the Grenadines, Suriname, Trinidad & Tobago | Free |
| OCTs (Overseas Countries and Territories) | Anguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands and 7 moreAnguilla, Bermuda, British Indian Ocean Territory, British Virgin Islands, Cayman Islands, Falkland Islands, Montserrat, Pitcairn Islands, South Georgia & South Sandwich Islands, St Helena, Turks & Caicos Islands | Free |
| Central America | Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama | Free |
| SADC EPA | Botswana, Eswatini, Lesotho, Mozambique, Namibia | Free |
| Eastern and Southern Africa States | Madagascar, Mauritius, Seychelles, Zimbabwe | Free |
| CPTPP | Brunei, Malaysia | Free |
| UK–Andorra agreement | Andorra | Free |
| UK–Albania agreement | Albania | Free |
| UK–Australia agreement | Australia | Free |
| UK–Canada agreement | Canada | Free |
| UK–Switzerland agreement | Switzerland | Free |
| UK–Côte d’Ivoire agreement | Côte d’Ivoire | Free |
| UK–Chile agreement | Chile | Free |
| UK–Cameroon agreement | Cameroon | Free |
| UK–Colombia agreement | Colombia | Free |
| UK–Ceuta & Melilla agreement | Ceuta & Melilla | Free |
| UK–Ecuador agreement | Ecuador | Free |
| UK–Egypt agreement | Egypt | Free |
| UK–Fiji agreement | Fiji | Free |
| UK–Faroe Islands agreement | Faroe Islands | Free |
| UK–Georgia agreement | Georgia | Free |
| UK–Ghana agreement | Ghana | Free |
| UK–Israel agreement | Israel | Free |
| UK–India agreement | India | Free |
| UK–Iceland agreement | Iceland | Free |
| UK–Jordan agreement | Jordan | Free |
| UK–Japan agreement | Japan | Free |
| UK–Kenya agreement | Kenya | Free |
| UK–South Korea agreement | South Korea | Free |
| UK–Lebanon agreement | Lebanon | Free |
| UK–Liechtenstein agreement | Liechtenstein | Free |
| UK–Morocco agreement | Morocco | Free |
| UK–Moldova agreement | Moldova | Free |
| UK–North Macedonia agreement | North Macedonia | Free |
| UK–Mexico agreement | Mexico | Free |
| UK–Norway agreement | Norway | Free |
| UK–New Zealand agreement | New Zealand | Free |
| UK–Peru agreement | Peru | Free |
| UK–Papua New Guinea agreement | Papua New Guinea | Free |
| UK–Palestinian Territories agreement | Palestinian Territories | Free |
| UK–Serbia agreement | Serbia | Free |
| UK–Solomon Islands agreement | Solomon Islands | Free |
| UK–Singapore agreement | Singapore | Free |
| UK–San Marino agreement | San Marino | Free |
| UK–Tunisia agreement | Tunisia | Free |
| UK–Türkiye agreement | Türkiye | Free |
| UK–Ukraine agreement | Ukraine | Free |
| UK–Vietnam agreement | Vietnam | Free |
| UK–Samoa agreement | Samoa | Free |
| UK–Kosovo agreement | Kosovo | Free |
| UK–South Africa agreement | South Africa | Free |
UK: imports by month
Main suppliers, last 12 months
| Country | Value | Share | Change |
|---|---|---|---|
 Spain | £15.4m | 39.2% | -7.2% |
 Ireland | £12.2m | 31% | +3.2% |
 Germany | £4.9m | 12.6% | +1.3% |
 France | £2.8m | 7.1% | +15.3% |
 Netherlands | £1.2m | 2.9% | +4,147.9% |
 Italy | £1m | 2.6% | +55.7% |
 United States | £542k | 1.4% | -22.2% |
 Poland | £530k | 1.3% | +2.5% |
Same subheading in other tariffs
EU Free Third-country duty 1 tariff line 
Türkiye Free Third-country duty 3 tariff lines USA Free General (MFN) 1 tariff line 
Canada Free General (MFN) 1 tariff line 
Mexico Free General (MFN) 1 tariff line 
Brazil 3.6% General (MFN) 2 tariff lines 
Argentina 3.6% General (MFN) 2 tariff lines 
Peru Free General (MFN) 1 tariff line 
New Zealand Free General (MFN) 2 tariff lines 
Japan Free – 2.5% General (MFN) 2 tariff lines · average 1.3% 
Taiwan Free General (MFN) 1 tariff line 
GCC 5% General (MFN) 5 tariff lines 
Switzerland Free General (MFN) 1 tariff line 
Norway Free General (MFN) 1 tariff line 
North Macedonia 15% General (MFN) 1 tariff line 
Nigeria 10% General (MFN) 1 tariff line World trade in 2024
Trade value (US$) no reported trade < US$598kUS$598k+US$5m+US$22m+> US$56m
Exports: 115
- Germany: US$110m
- Egypt: US$73m
- France: US$66m
- Thailand: US$56m
- Türkiye: US$54m
- United States: US$36m
- Iran: US$33m
- Tunisia: US$28m
- China: US$26m
- Spain: US$23m
- United Kingdom: US$22m
- Morocco: US$19m
- Mexico: US$18m
- United Arab Emirates: US$18m
- Ireland: US$14m
- Belgium: US$14m
- Oman: US$10m
- Austria: US$10m
- Latvia: US$9m
- Moldova: US$9m
- Poland: US$8m
- Italy: US$7m
- Czechia: US$6m
- South Africa: US$5m
- Azerbaijan: US$5m
- Hungary: US$5m
- Uzbekistan: US$5m
- Kazakhstan: US$4m
- Netherlands: US$4m
- Algeria: US$4m
- Portugal: US$4m
- Zimbabwe: US$4m
- South Korea: US$4m
- Brazil: US$3m
- Luxembourg: US$2m
- Argentina: US$2m
- Japan: US$2m
- Russia: US$2m
- Colombia: US$2m
- North Macedonia: US$2m
- Denmark: US$2m
- Mauritania: US$1m
- Sweden: US$1m
- Ukraine: US$1m
- India: US$1m
- Bosnia & Herzegovina: US$1m
- Romania: US$1m
- Bhutan: US$1m
- Hong Kong SAR China: US$1m
- New Zealand: US$1m
- Malaysia: US$928k
- Canada: US$824k
- Saudi Arabia: US$788k
- Slovenia: US$598k
- Kenya: US$594k
- Mozambique: US$555k
- Indonesia: US$544k
- Greece: US$493k
- Tanzania: US$462k
- Lithuania: US$301k
Trade value (US$) no reported trade < US$676kUS$676k+US$3m+US$9m+> US$25m
Imports: 208
- Nigeria: US$78m
- India: US$53m
- Belgium: US$48m
- United Kingdom: US$27m
- Portugal: US$26m
- Switzerland: US$25m
- China: US$25m
- Netherlands: US$23m
- United States: US$21m
- Canada: US$20m
- Germany: US$16m
- South Korea: US$15m
- France: US$13m
- Malaysia: US$13m
- Spain: US$12m
- Ukraine: US$12m
- Georgia: US$11m
- Russia: US$11m
- Poland: US$11m
- Tanzania: US$9m
- Senegal: US$9m
- Italy: US$9m
- Cameroon: US$8m
- Lithuania: US$8m
- Vietnam: US$8m
- Norway: US$8m
- Austria: US$6m
- Romania: US$6m
- Hungary: US$6m
- Brazil: US$6m
- Slovakia: US$6m
- Israel: US$6m
- Bulgaria: US$5m
- Iraq: US$5m
- Indonesia: US$5m
- Luxembourg: US$5m
- Czechia: US$5m
- Guinea: US$5m
- Mozambique: US$5m
- Zambia: US$5m
- Bangladesh: US$5m
- Kazakhstan: US$5m
- Australia: US$5m
- United Arab Emirates: US$4m
- Ireland: US$4m
- Türkiye: US$4m
- Côte d’Ivoire: US$4m
- Philippines: US$4m
- Egypt: US$3m
- Mexico: US$3m
- Kenya: US$3m
- Thailand: US$3m
- Gambia: US$3m
- Japan: US$3m
- Tajikistan: US$3m
- Kyrgyzstan: US$3m
- Colombia: US$3m
- Denmark: US$3m
- Cambodia: US$3m
- Burkina Faso: US$3m
Top exporters
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Germany | US$110m | 14.7% |
| 2 |  Egypt | US$73m | 9.7% |
| 3 | France | US$66m | 8.8% |
| 4 |  Thailand | US$56m | 7.5% |
| 5 | Türkiye | US$54m | 7.2% |
| 6 | United States | US$36m | 4.8% |
| 7 |  Iran | US$33m | 4.4% |
| 8 |  Tunisia | US$28m | 3.7% |
| 9 |  China | US$26m | 3.5% |
| 10 | Spain | US$23m | 3% |
Top importers
| Rank | Country | Value | Share |
|---|---|---|---|
| 1 | Nigeria | US$78m | 10.4% |
| 2 |  India | US$53m | 7% |
| 3 |  Belgium | US$48m | 6.4% |
| 4 | United Kingdom | US$27m | 3.6% |
| 5 |  Portugal | US$26m | 3.5% |
| 6 | Switzerland | US$25m | 3.3% |
| 7 | China | US$25m | 3.3% |
| 8 | Netherlands | US$23m | 3.1% |
| 9 | United States | US$21m | 2.8% |
| 10 | Canada | US$20m | 2.7% |
Import duty on this product around the world 165
The most-favoured-nation (MFN) duty each country applies to goods of this HS subheading: the average over its national tariff lines, with the lowest and highest line where they differ. Goods from countries with a trade agreement often pay less.
- 5%median duty
- 48number of duty-free countries (MFN)
- 50%highest: Angola, Switzerland, Bahamas
165
| Importing country | MFN duty | lines from – to | data year |
|---|---|---|---|
 Afghanistan | 30% | 2018 · HS 2012 | |
 Albania | 2% | 2023 | |
 Algeria | 15% | 2023 | |
 Angola | 50% | 2023 · HS 2017 | |
 Anguilla | 10% | 2021 · HS 2017 | |
 Antigua & Barbuda | 0% | 2021 · HS 2007 | |
| Argentina | 4% | 2023 · HS 2017 | |
 Armenia | 5% | 2023 | |
 Aruba | 6% | 2021 · HS 2012 | |
 Australia | 0% | 2023 | |
 Azerbaijan | 0% | 2023 · HS 2017 | |
 Bahamas | 45% | 2022 | |
 Bahrain | 5% | 2023 | |
 Bangladesh | 5% | 2023 · HS 2017 | |
 Barbados | 5% | 2022 · HS 2017 | |
 Belarus | 5% | 2021 · HS 2017 | |
 Belize | 5% | 2023 | |
 Benin | 10% | 2023 | |
 Bermuda | 25% | 2023 | |
 Bhutan | 10% | 2022 | |
 Bolivia | 10% | 2023 · HS 2017 | |
 Bosnia & Herzegovina | 0% | 2022 | |
 Botswana | 0% | 2023 | |
| Brazil | 4% | 2023 · HS 2017 | |
 Brunei | 0% | 2023 · HS 2017 | |
 Burkina Faso | 10% | 2023 | |
 Burundi | 0% | 2023 | |
 Cambodia | 7% | 2023 · HS 2017 | |
 Cameroon | 7.5% | 5% – 10% | 2023 |
| Canada | 0% | 2023 | |
 Cape Verde | 5% | 2023 · HS 2017 | |
 Cayman Islands | 22% | 2021 · HS 2002 | |
 Central African Republic | 7.5% | 5% – 10% | 2023 |
 Chad | 7.5% | 5% – 10% | 2023 |
 Chile | 6% | 2023 · HS 2017 | |
| China | 5% | 2023 | |
 Colombia | 0% | 2023 · HS 2017 | |
 Comoros | 20% | 2021 · HS 2017 | |
 Congo - Brazzaville | 7.5% | 5% – 10% | 2023 |
 Cook Islands | 0% | 2022 · HS 2017 | |
 Costa Rica | 5% | 2023 | |
 Côte d’Ivoire | 10% | 2023 · HS 2017 | |
 Cuba | 3% | 2023 · HS 2017 | |
 Dominica | 5% | 2023 · HS 2017 | |
 Dominican Republic | 8% | 2023 | |
 Ecuador | 0% | 2023 · HS 2017 | |
| Egypt | 10% | 2019 · HS 2017 | |
 El Salvador | 5% | 2022 | |
 Equatorial Guinea | 7.5% | 5% – 10% | 2023 |
 Eswatini | 0% | 2023 | |
 Ethiopia | 5% | 2021 · HS 2017 | |
| European Union (27 countries) | 0% | 2023 | |
 Fiji | 5% | 2023 | |
 French Polynesia | 4% | 2023 | |
 Gabon | 7.5% | 5% – 10% | 2023 |
 Gambia | 10% | 2023 | |
 Georgia | 12% | 2022 · HS 2017 | |
 Ghana | 10% | 2023 | |
 Gibraltar | 12% | 2023 · HS 2017 | |
 Grenada | 5% | 2023 · HS 2012 | |
 Guatemala | 10% | 2023 | |
 Guinea | 10% | 2023 | |
 Guinea-Bissau | 10% | 2023 | |
 Guyana | 5% | 2023 · HS 2017 | |
 Haiti | 0% | 2020 · HS 2017 | |
 Honduras | 5% | 2023 | |
 Hong Kong SAR China | 0% | 2023 | |
 Iceland | 0% | 2023 | |
| India | 5% | 2023 | |
 Indonesia | 5% | 2023 | |
| Iran | 15% | 2020 · HS 2017 | |
 Israel | 0% | 2022 · HS 2017 | |
 Jamaica | 0% | 2023 | |
| Japan | 1.3% | 0% – 2.5% | 2023 |
 Jordan | 0% | 2023 | |
 Kazakhstan | 5% | 2023 | |
 Kenya | 0% | 2023 | |
 Kiribati | 0% | 2023 · HS 2002 | |
 Kuwait | 5% | 2023 | |
 Kyrgyzstan | 5% | 2021 · HS 2017 | |
 Laos | 5% | 2023 · HS 2017 | |
 Lebanon | 23% | 2020 · HS 2017 | |
 Lesotho | 0% | 2023 | |
 Liberia | 10% | 2023 | |
 Libya | 5% | 2021 · HS 2017 | |
 Liechtenstein | 42%* | 5.5% – 77% | 2021 · HS 2017 |
 Macao SAR China | 0% | 2023 | |
 Madagascar | 10% | 2023 | |
 Malawi | 10% | 2021 · HS 2017 | |
 Malaysia | 10% | 0% – 20% | 2023 |
 Maldives | 0% | 2023 | |
 Mali | 10% | 2023 | |
 Mauritania | 10% | 2023 · HS 2017 | |
 Mauritius | 0% | 2023 | |
| Mexico | 0% | 2023 · HS 2017 | |
 Micronesia | 4% | 2021 · HS 2017 | |
 Moldova | 5% | 2023 · HS 2017 | |
 Mongolia | 5% | 2023 | |
 Montserrat | 5% | 2023 · HS 2017 | |
 Morocco | 23% | 18% – 40% | 2023 |
 Mozambique | 7.5% | 2023 | |
 Myanmar (Burma) | 3% | 2023 · HS 2017 | |
 Namibia | 0% | 2023 | |
 Nauru | 10% | 2021 · HS 2017 | |
 Nepal | 10% | 2023 | |
| New Zealand | 0% | 2023 | |
 Nicaragua | 5% | 2023 | |
 Niger | 10% | 2023 | |
| Nigeria | 10% | 2023 | |
| North Macedonia | 15% | 2023 | |
| Norway | 0% | 2023 | |
 Oman | 5% | 2023 | |
 Pakistan | 11% | 2023 | |
 Palau | 3% | 2023 · HS 2012 | |
 Palestinian Territories | 0% | 2017 · HS 2017 | |
 Panama | 5% | 2023 | |
 Papua New Guinea | 0% | 2023 | |
 Paraguay | 4% | 2023 · HS 2017 | |
| Peru | 0% | 2023 · HS 2017 | |
 Philippines | 3% | 2023 | |
 Qatar | 5% | 2023 | |
 Russia | 5% | 2021 · HS 2017 | |
 Rwanda | 0% | 2023 | |
 Samoa | 8% | 2020 · HS 2017 | |
 São Tomé & Príncipe | 5% | 2019 · HS 2017 | |
 Saudi Arabia | 5% | 2023 | |
 Senegal | 10% | 2023 | |
 Seychelles | 0% | 2023 | |
 Sierra Leone | 10% | 2023 | |
 Singapore | 0% | 2023 · HS 2017 | |
 Solomon Islands | 10% | 2023 · HS 2017 | |
 Somalia | 5% | 2023 · HS 2017 | |
 South Africa | 0% | 2023 | |
 South Korea | 5% | 2023 | |
 Sri Lanka | 0% | 2023 | |
 St Kitts & Nevis | 0% | 2023 | |
 St Lucia | 0% | 2023 · HS 2012 | |
 St Pierre & Miquelon | 3% | 2021 · HS 2017 | |
 St Vincent & the Grenadines | 5% | 2023 | |
 Sudan | 10% | 2021 · HS 2017 | |
 Suriname | 5% | 2023 · HS 2007 | |
| Switzerland | 46%* | 6.2% – 87% | 2023 |
 Syria | 10% | 2020 · HS 2012 | |
 Tajikistan | 5% | 2021 · HS 2012 | |
 Tanzania | 10% | 2023 | |
| Thailand | 0% | 2023 | |
 Togo | 10% | 2023 | |
 Tonga | 15% | 2023 · HS 2017 | |
 Trinidad & Tobago | 0% | 2023 · HS 2012 | |
| Türkiye | 0% | 2023 | |
 Tuvalu | 0% | 2017 · HS 2017 | |
 Uganda | 0% | 2023 | |
 Ukraine | 2% | 2023 · HS 2017 | |
 United Arab Emirates | 5% | 2023 | |
| United Kingdom | 0% | 2023 | |
| United States | 0% | 2023 | |
 Uruguay | 4% | 2023 · HS 2017 | |
 Uzbekistan | 30% | 2021 · HS 2017 | |
 Vanuatu | 5% | 2023 | |
 Venezuela | 4% | 2023 · HS 2017 | |
 Vietnam | 1.5% | 0% – 3% | 2023 |
 Wallis & Futuna | 0% | 2021 · HS 2012 | |
 Yemen | 10% | 2017 · HS 2017 | |
 Zambia | 0% | 2023 | |
 Zimbabwe | 0.1% | 2023 |
Tariff data years 2017–2023; rates may have changed since. * ad valorem equivalent of specific duties (UNCTAD estimate) · UNCTAD TRAINS, accessed via WITS (World Bank)
Classifications and correspondences
Where this HS subheading sits in the United Nations' statistical classifications, and which codes it had in earlier editions of the Harmonized System.
- SITC Rev. 4
- 27324 Plasters (consisting of calcined gypsum/calcium sulphate), whether/not coloured, with/without small quantities of accelerators/retarders (including plasters specially prepared for use in dentistry)
- End use (BEC Rev. 5)
- Intermediate goods · BEC 311210
- CPC 2.1 product
- 37410 Plasters
- ISIC Rev. 4 activity
- 2394 Manufacture of cement, lime and plaster
Earlier HS editions
| HS | Code | |
|---|---|---|
| 2017 | 2520.20 | unchanged |
| 2012 | 2520.20 | unchanged |
| 2007 | 2520.20 | unchanged |
| 2002 | 2520.20 | unchanged |
| 1996 | 2520.20 | unchanged |
| 1992 | 2520.20 | unchanged |
Correspondence tables of the United Nations Statistics Division (UNSD)
Recent rule changes mentioning this code
Acts whose text cites this code or its heading. Check the act itself: a code can be cited for reasons other than a change of its duty.
- Tariff change · Applies from:
CELEX 32026R2163 · Source: eur-lex.europa.eu
- Sanctions · Applies from:
The Russia (Sanctions) (EU Exit) (Amendment) Regulations 2026
S.I. 2026/543 · Source: legislation.gov.uk
- Anti-dumping · Applies from:
CELEX 32026R0274 · Source: eur-lex.europa.eu
Subheading 2520.20 is a single line in the UK Global Tariff, where the duty is duty-free.
The EU Combined Nomenclature has one tariff line for subheading 2520.20; the duty is duty-free.
Goods from 156 countries can enter the UK at a preferential rate instead of the standard Free; 156 of them pay no duty at all, for example under DCTS Comprehensive or European Union.
In the 12 months to August 2026, the UK imported these goods worth £39.3m (up 3% on the year before), at an average of £0.06 per kg; Spain supplied 39%, followed by Ireland.
World trade in these goods reached US$752m in 2024, down 5.7% on 2023.
Germany was the largest exporter with 14.7% of the total, ahead of Egypt.
Questions and answers
What is the HS code for gypsum; anhydrite; plasters (consisting of calcined gypsum: plasters?
Gypsum; anhydrite; plasters (consisting of calcined gypsum: plasters fall under HS subheading 2520.20, part of heading 2520, in section V of the Harmonized System.
What is the import duty on gypsum; anhydrite; plasters (consisting of… in the UK?
Under the UK Global Tariff, imports under 2520.20 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
What is the import duty on gypsum; anhydrite; plasters (consisting of… in the EU?
Under the EU Combined Nomenclature, imports under 2520.20 from countries without a preferential agreement are free of duty. Preferential rates, anti-dumping duties and VAT are not included.
Which country exports the most gypsum; anhydrite; plasters (consisting of…?
Germany, with US$110m in 2024 (14.7% of world exports).
Which countries can export these goods to the UK duty-free?
156 countries pay no duty under a trade agreement or preference scheme, among them partners under DCTS Comprehensive, European Union, CARIFORUM. The goods must meet the agreement’s rules of origin and the importer needs proof of origin; otherwise the standard rate of Free applies. Pick a country above to see its rate.
Where does the UK import these goods from?
In the 12 months to August 2026, the largest suppliers were Spain (39%), Ireland (31%) and Germany (13%), out of total imports of £39.3m.